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14 results for “charitable trust”+ Section 80G(5)(iii)clear

Sorted by relevance

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Key Topics

Section 12A35Section 12A(1)(ac)14Section 80G12Exemption12Section 80G(5)7Section 143(1)5Section 80G(5)(iv)4Natural Justice4Section 271C3

OM DARSHAN TURST ,BAREILLY vs. CIT-EXEMPTION, LUCKNOW

In the result, the appeal is allowed for statistical purposes

ITA 349/AGR/2019[--]Status: DisposedITAT Agra22 Sept 2020

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena

Section 12ASection 80GSection 80G(5)

section 80G(5) of the Act is unreasonable and legally not sustainable and deserves to be reversed. The Appellant prays that it may be granted registration u/s 80G(5) of the Act. I.T.A No.349/Agra/2019 13 5. On the other hand, the ld. DR has submitted that the notes of the activities submitted by the assessee, the above said fact

SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI,GWALIOR vs. CIT(EXEMPTION), BHOPAL

In the result, the both the appeals ITA No

ITA 579/AGR/2025[2025-26]Status: Disposed
Section 2(15)2
Addition to Income2
Deduction2
ITAT Agra
20 Feb 2026
AY 2025-26

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 12A(1)(ac)Section 80G(5)(iv)

iii) of the proviso to s. 80G(5) of the Act. This will be the harmonious interpretation. 11. If we agree with the interpretation of the learned CIT(Exemptions), then say a trust which was formed in the year 2000, performed charitable activities since 2000, but did not applied for registration under s. 80G, the said trust will never

SIDDHI VINAYAK SHIKSHA PRASAR EVAM SAMAJ KALYAN SAMITI ,GWALIOR vs. CIT(EXTEMPTION) , BHOPAL

In the result, the both the appeals ITA No

ITA 578/AGR/2025[2025-26]Status: DisposedITAT Agra20 Feb 2026AY 2025-26

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 12A(1)(ac)Section 80G(5)(iv)

iii) of the proviso to s. 80G(5) of the Act. This will be the harmonious interpretation. 11. If we agree with the interpretation of the learned CIT(Exemptions), then say a trust which was formed in the year 2000, performed charitable activities since 2000, but did not applied for registration under s. 80G, the said trust will never

SHRI ACHLESHWAR MAHADEVJI JI SARVJANIK NIYAS,GWALIOR vs. CIT(E), BHOPAL

In the result, the appeal is allowed for statistical purposes

ITA 417/AGR/2025[2025-26]Status: DisposedITAT Agra16 Feb 2026AY 2025-26

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year : 2025-26 Shri Achleshwar Mahadev Ji V Cit (Exemption) Sarvajanik Nyas, Sanatan Bhopal Dharm Mandir Road Gwalior- 474 001 Pan : Aahts1225J (Appellant) (Respondent)

Section 80GSection 80G(5)(iii)

iii) of the proviso to s. 80G(5) of the Act. This will be the harmonious interpretation. 11. If we agree with the interpretation of the learned CIT(Exemptions), then say a trust which was formed in the year 2000, performed charitable activities since 2000, but did not applied for registration under s. 80G, the said trust will never

KRISHNA BALRAM FOUNDATION,MATHURA vs. CIT EXEMPTION, LUCKNOW

In the result, the appeal of the assessee is allowed for statistical

ITA 112/AGR/2025[2024-25]Status: DisposedITAT Agra18 Jul 2025AY 2024-25

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

Section 12ASection 80G

iii) or sub- clause (v) of clause (ac) of sub-section (1) of section 12A rejecting such application and also cancelling its registration; (Il) in a case referred to in sub-clause (iv) or in item (B) of sub-clause (vi) of sub-section (1) of section 12A, rejecting such application, after affording a reasonable opportunity of being heard

DHRITI FOUNDATION TRUST,MATHURA vs. ITO WARD, 1(3)(1), MATHURA, MATHURA

In the result, both the appeals are allowed for statistical purposes

ITA 174/AGR/2025[2024-25]Status: DisposedITAT Agra30 Jul 2025AY 2024-25

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

Section 12ASection 2(15)Section 80GSection 80G(5)

5) of the Act. ITA No.180 & 174/Agr/2025 2. Perused the records and heard learned representative for the assessee and learned departmental representative. 3. During the course of appellate proceedings before us, the Learned Authorised Representative contended that the Ld. CIT(E) erred in rejecting the registration under section 12AB and approval under section 80G without appreciating the submissions

DHIRITI FOUNDATION TRUST,MATHURA vs. ITO WARD, 1(3)(1), MATHURA, MATHURA

In the result, both the appeals are allowed for statistical purposes

ITA 180/AGR/2025[2024-25]Status: DisposedITAT Agra30 Jul 2025AY 2024-25

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

Section 12ASection 2(15)Section 80GSection 80G(5)

5) of the Act. ITA No.180 & 174/Agr/2025 2. Perused the records and heard learned representative for the assessee and learned departmental representative. 3. During the course of appellate proceedings before us, the Learned Authorised Representative contended that the Ld. CIT(E) erred in rejecting the registration under section 12AB and approval under section 80G without appreciating the submissions

AASTITVA JAIN FAMILY TRUST,ASHOKNAGAR vs. THE INCOME TAX OFFICER CPC BENGALURU, BENGALURU

In the result, appeal of the assessee is allowed for statistical

ITA 88/AGR/2024[2015-16]Status: DisposedITAT Agra17 Jan 2025AY 2015-16

Bench: : Shri Ramit Kocharassessment Year: 2015-16

Section 139(4)Section 143(1)Section 164(1)Section 234Section 249(2)

5 because other Form i.e. ITR 7 is prescribed for Chantable and Religious Trust which is Registered u/s 12AA and 80G of the Income Tax Act, while Appellant Trust is not a Charitable and Religious Trust and also not Registered u/s12AA and 80G of the Income Tax Act but a Private Family Trust which is not liable for filing

BHARTIYA SADBHAWNA MANCH,JHANSI vs. COMMISSIONER OF INCOME-TAX, EXEMPTION CIRCLE, LUCKNOW

In the result, ITA No. 266/Agr/2025 and 267/Agr/2025 are allowed

ITA 267/AGR/2025[2023-24]Status: DisposedITAT Agra27 Nov 2025AY 2023-24

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singh

Section 12ASection 12A(1)(ac)Section 80G(5)

iii)(b)(B) of section 80G(5) of the Act were rejected. ITA No.266 & 267/Agr/2025 2. At the very outset, it has been brought to the notice of the Bench that both these appeals were filed on 08.05.2025 against the impugned orders dated 29.11.2024 and 30.12.2024 by a delay of about 94 days and 66 days respectively. Assessee has submitted

BHARTIYA SADBHAWNA MANCH,JHANSI vs. COMMISSIONER OF INCOME-TAX, EXEMPTION CIRCLE, LUCKNOW

In the result, ITA No. 266/Agr/2025 and 267/Agr/2025 are allowed

ITA 266/AGR/2025[2023-24]Status: DisposedITAT Agra27 Nov 2025AY 2023-24

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singh

Section 12ASection 12A(1)(ac)Section 80G(5)

iii)(b)(B) of section 80G(5) of the Act were rejected. ITA No.266 & 267/Agr/2025 2. At the very outset, it has been brought to the notice of the Bench that both these appeals were filed on 08.05.2025 against the impugned orders dated 29.11.2024 and 30.12.2024 by a delay of about 94 days and 66 days respectively. Assessee has submitted

STATE BANK OF INDIA,VRINDAVAN vs. CIT APPEALS 1, AGRA

In the result, ITA No. 65/Agra/2017 is allowed, whereas ITA

ITA 65/AGR/2017[2012-13]Status: DisposedITAT Agra25 Jan 2018AY 2012-13

Bench: Shri A. D. Jain

Section 271CSection 273B

iii. Court, dated 16.06.2009, in ITA No. 3/2009. ‘DCIT vs. M/s Pfizer Ltd’, order dated 25.05.2016 passed by the iv. Mumbai Tribunal in ITA Nos. 5053 to 5057/Mum/2013, for A.Ys. 2004-05 to 2006-07, 2008-09 and 2009-10. And ‘Pfizer Ltd. vs. ITO (TDS)’ and ‘ITO (TDS) vs. Pfizer Ltd.’, order v. dated 31.10.2012 passed by the Mumbai

INDIAN WOMEN IMPACT, JAIPUR ,JAIPUR vs. CIT (EXEMPTION), LUCKNOW, LUCKNOW

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 34/AGR/2025[2025-26]Status: DisposedITAT Agra20 Jun 2025AY 2025-26

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

Section 12ASection 80G

80G of the Act by the Ld. Commissioner of Income Tax (Exemption), Lucknow vide respective orders dated 28.11.2024 and 30.12.2024. 2. Brief facts of the case in ITA No.34/Agr/2025: The application for registration of the trust u/s 12AB of the Act was filed on 02.05.2024 by the assessee in Form No.10AB under Rule 17A of the Income Tax Rules

INDIAN WOMEN IMPACT, JAIPUR,JAIPUR vs. CIT (EXEMPTION), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 72/AGR/2025[2025-26]Status: DisposedITAT Agra20 Jun 2025AY 2025-26

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

Section 12ASection 80G

80G of the Act by the Ld. Commissioner of Income Tax (Exemption), Lucknow vide respective orders dated 28.11.2024 and 30.12.2024. 2. Brief facts of the case in ITA No.34/Agr/2025: The application for registration of the trust u/s 12AB of the Act was filed on 02.05.2024 by the assessee in Form No.10AB under Rule 17A of the Income Tax Rules

OMKAR MEMORIAL CHARITABLE SOCIETY ,GWALIOR vs. CIT[EXEMPTION], BHOPAL

In the result, the appeal of the assessee is allowed

ITA 160/AGR/2024[00]Status: DisposedITAT Agra27 Feb 2025

Bench: Shri M. Balaganesh(Through Virtual Hearing) Omkar Memorial Vs. Cit(E), Charitable Society, Bhopal Room No. 201, Ii Floor, Reac, Bhopal (Appellant) (Respondent) Pan: Aaaa08054B Assessee By : Shri K. Sampath, Adv Revenue By: Shri Sukesh Kumar Jain, Cit Dr Date Of Hearing 05/02/2025 Date Of Pronouncement 27/02/2025

For Appellant: Shri K. Sampath, AdvFor Respondent: Shri Sukesh Kumar Jain, CIT DR
Section 11(2)Section 12ASection 12A(1)(ac)

iii) of the Act. 4. It is not in dispute that assessee had filed its return of income together with audit report in Form 10B and audited balance sheet. The assessee for the year ended on 31.03.2022 had stated that a sum of Rs. 66,51,422/- has been applied for charitable purposes during that year and had also